The Google Tax in India: An Analysis

By Somya Pahi Jena, NALSAR, Hyderabad

The Finance Minister, Arun Jaitley, in his budget speech in 2016, announced the imposition of an equalisation levy or the Indian version of a ‘google tax’ to be enforced from the 1st of June, 2016. In furtherance of the same, the Equalisation Levy Rules, 2016 were published in the official gazette; Section 179 of the Finance Act, 2016 authorised the Central Government to make the rules imposing the equalisation levy. (more…)